Ontario

OFTTC at 35% of Ontario labour with a 10% regional bonus; services credit at 21.5% all-spend; OCASE at 18% for VFX and animation.

Ontario is the largest domestic production centre in the country and its commissioning hub: the broadcasters, streamers, and distributors that greenlight English-Canadian television sit in Toronto. The credit architecture mirrors that scale, with separate instruments for domestic content, service work, and post.

OFTTC 35% of eligible Ontario labour for Canadian-content productions

First-time producer enhancement 40% on the first $240,000 of qualifying labour

Regional bonus Additional 10% for productions shot substantially outside the Greater Toronto Area

OPSTC (service productions) 21.5% of qualifying Ontario production expenditures, all-spend

OCASE (animation & VFX) 18% of eligible Ontario VFX/animation labour; stacks on OFTTC or OPSTC

Administered by Ontario Creates with the Canada Revenue Agency

The interprovincial angle

The regional bonus pushes production into exactly the parts of Ontario that border other provinces' crew markets, and OCASE makes Ontario post houses natural partners for projects shot anywhere in the country. For most interprovincial projects, Ontario's deeper relevance is the market trigger: the commissioners who put projects into production sit here.

Rates verified against official program sources as of July 2026. Incentive parameters change with provincial budgets; confirm current terms with the administering body before financing decisions. All provincial incentives stack with the federal layer.

If you're producing in Ontario, or looking for a partner there from another province or territory, we'd like to hear from you.

contact@rubedo.ca